Page 1 of 11

 IRC Handout July 16, 2020

FY 2020 New Transaction Codes (TCs)

A144 To record unexpended appropriations (derived by non-expenditure transfer) permanently reduced by legislative 

action in General Fund Treasury Appropriation Fund Symbols (TAFS.)

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions 

include rescissions, across-the-board reductions, and sequestrations. This transaction applies to a permanent reduction. 

Fund balance must be returned to a miscellaneous receipt account designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 299100 if withdrawal of funds does not occur 

simultaneously. Note: To return fund balance to the miscellaneous receipt account, also post USSGL TC-A147. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry 

Debit 576600 Non-Expenditure Financing Sources – Transfers-Out – Capital Transfers

 Credit 101000 Fund Balance With Treasury

Justification: To record unexpended appropriations (derived non-expenditure transfer) permanently reduced by 

legislative action in General Fund Treasury Appropriation Fund Symbols.

A147 To record in a miscellaneous receipt Treasury Appropriation Fund Symbol (TAFS), an amount (derived by nonexpenditure transfer) that was permanently reduced in an associated General Fund TAFS. 

Comment: Also post USSGL TC-A144 in the related General Fund TAFS. 

Budgetary Entry 

None

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 575600 Non-Expenditure Financing Sources – Transfer-In – Capital Transfers

Justification: To record unexpended appropriations (derived non-expenditure transfer) permanently reduced by 

legislative action in General Fund Treasury Appropriation Fund Symbols.
Page 2 of 11

 IRC Handout July 16, 2020

FY 2020 Transaction Code (TC) Modifications

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. Government that is 

withdrawn due to recoveries of prior-year obligations.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. Refer to Office of 

Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, acrossthe-board reductions, and sequestrations. Special and trust funds receiving appropriations from the General Fund of 

the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 462000 Unobligated Fund Exempt From Apportionment

Debit 465000 Allotments - Expired Authority 

 Credit 435400 Appropriation Withdrawn 

Proprietary Entry 

Debit 310600 Unexpended Appropriations - Adjustments 

 Credit 101000 Fund Balance With Treasury 

 Credit 299100 Other Liabilities - Reductions

Justification: USSGL account 462000 was added so that certain agencies could post the correct accounting entry.
Page 3 of 11

 IRC Handout July 16, 2020

FY 2021 New Transaction Codes (TCs)

A105 To provide budgetary resources to cover an upward adjustment of a prior year obligation pursuant to a prior 

year appropriation act.

Budgetary Entry

Debit 411910 Indefinite Appropriation – Upward Adjustment

 Credit 445000 Unapportioned Authority

Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments – Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310600 Unexpended Appropriations – Adjustments

Justification: The current USSGL, 411900, does not distinguish between current and prior year amounts and therefore 

funds in this account may be used inappropriately for upward adjustments.

C413 To record the collection in the financing account for items related to modified direct or guaranteed loans 

originating in the liquidating fund.

Budgetary Entry

Debit 427500 Actual Collections From Liquidating Fund

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 428500 Receivable From the Liquidating Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

Justification: To create a TC to record the collection from the liquidating fund for items related to modified direct or 

guaranteed loans moved from the liquidating fund.
Page 4 of 11

 IRC Handout July 16, 2020

F127 To record a decrease against the indefinite prior year appropriation derived from the General Fund of the U.S. 

Government when a warrant is received. 

Comment: Do not process this transaction unless indefinite authority needs further adjusting. Reverse entry for an 

increase. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 411910 Indefinite Appropriations – Upward Adjustment

Proprietary Entry 

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310600 Unexpended Appropriation – Upward Adjustment

 Credit 101000 Fund Balance With Treasury

Justification: This TC is needed to reflect a decrease against the indefinite prior year appropriation derived from the 

General Fund of the U.S. Government when a warrant is received.
Page 5 of 11

 IRC Handout July 16, 2020

FY 2021 Transaction Code (TC) Modifications

B134 To record appropriations accrued this fiscal year. 

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund 

Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant, or that receive allocation transfers from general fund appropriated TAFS. USSGL transactions 

that reference this transaction: A146, A514, B102, B105, B106, B107, B109 B118, B122, B130, B202, B402, B404,

B406, B412, B416, B418, B428, B430, B436, B438, B452, B604, C408, D106, D107, D114, D126, D132, D134, 

D626, E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal for this 

transaction: B450, C132, C134, C136, C137, C138, C139, D102, D108, D110, D618, F148, and F128. 

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310700 Unexpended Appropriations - Used - Accrued 

 Credit 570000 Expended Appropriations - Used – Accrued

Justification: The use of appropriations from the General Fund of the U.S. Government is being broken out by 

accruals and disbursements. The transactions referenced in the comments within this Transaction code also need 

broken out accordingly.

B234 To record the disbursement of appropriations accrued this fiscal year that were not previously accrued. 

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund 

Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant, or that receive allocation transfers from general fund-appropriated TAFS in which the use was 

not previously accrued. If the use of the appropriation was previously accrued, see TC B235. USSGL transactions that 

reference this transaction: A146, A514, B102, B105, B106, B107, B108, B109, B118, B122, B130, B202, B402, 

B404, B406, B412, B418, B428, B430, B436, B438, B452, B604, C408, D106, D107, D114, D126, D132, D134, 

D626, E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal for this 

transaction: B450, C132, C134, C136, C137, C138, C139, D102, D108, D110, D618, F148, and F128. 

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310710 Unexpended Appropriations - Used - Disbursed 

 Credit 570010 Expended Appropriations – Disbursed

Justification: The use of appropriations from the General Fund of the U.S. Government is being broken out by 

accruals and disbursements. The transactions referenced in the comments within this Transaction code also need 

broken out accordingly.
Page 6 of 11

 IRC Handout July 16, 2020

B235 To record the disbursement of appropriations that were previously accrued.

Comment: This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund 

Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant, or that receive allocation transfers from general fund appropriations when the use of the 

appropriation was previously accrued using TC B134. If the use of the appropriation was not previously accrued, see 

TC B234. TAFS. USSGL transactions that reference this transaction: A146,A492 A514, B102, B105, B106, B107, 

B109, B110, B112, B118, B120, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, B436, B438, 

B452, B604, C408, D106, D107, D114, D126, D132, D134, D626, E102, E104, E106, E108, E109, E204, and E412. 

USSGL transactions that reference a reversal for this transaction: B450, C132, C134, C136, C137, C138, C139, D102, 

D108, D110, D618, F148, and F128. 

Reference: USSGL implementation guidance; Appropriations Used 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310710 Unexpended Appropriations - Used - Disbursed 

Debit 570000 Expended Appropriations - Used - Accrued 

 Credit 310700 Unexpended Appropriations - Used - Accrued 

 Credit 570010 Expended Appropriations – Disbursed

Justification: The use of appropriations from the General Fund of the U.S. Government is being broken out by 

accruals and disbursements. The transactions referenced in the comments within this Transaction code also need 

broken out accordingly.

C412 To record accrued receivables for modified direct or guaranteed loans moving from the liquidating fund to the 

financing fund account. 

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 

if authority was previously anticipated in programs exempt from apportionment. 

Reference: USSGL implementation guidance; Credit Reform Case Studies 

Budgetary Entry 

Debit 428500 Receivable From the Liquidating Fund 

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry 

Debit 131000 Accounts Receivable 

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

Justification: To add a guarantee loan liability to TC C412.
Page 7 of 11

 IRC Handout July 16, 2020

F108 To record reduction of permanent indefinite resources when a warrant is received. a decrease against the 

indefinite current year appropriation derived from the General Fund of the U.S. Government when a warrant is 

received. The authority has not expired.

Comment: Do not process this transaction unless indefinite authority needs further adjusting. Reverse entry for an 

increase. 

Budgetary Entry 

Debit 445000 Unapportioned Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 411100 Debt Liquidation Appropriations 

 Credit 411800 Reestimated Loan Subsidy Appropriation 

 Credit 411900 Other Appropriations Realized

 

Proprietary Entry 

Debit 310100 Unexpended Appropriations - Appropriations Received 

 Credit 101000 Fund Balance With Treasury

Justification: To add new USSGL account 411910 to Pre-Closing TC F108.
Page 8 of 11

 IRC Handout July 16, 2020

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Budgetary Entry 

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out 

Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn 

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash 

Debit 414201 Modification adjustment transfer of Borrowing Authority Converted to Cash 

Debit 414600 Actual Repayments of Debt, Current-Year Authority 

Debit 414700 Actual Repayments of Debt, Prior-Year Balances 

Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority 

Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances 

Debit 415900 Repayment of Repayable Advances - Current-Year Authority 

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances 

Debit 419700 Balance Transfers-Out - Expired to Expired 

Debit 420100 Total Actual Resources - Collected 

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables 

Debit 435400 Appropriation Withdrawn 

Debit 435500 Cancellation of Appropriation From Unavailable Receipts 

Debit 435600 Cancellation of Appropriation From Invested Balances 

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury Securities 

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority 

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances 

Debit 439000 Reappropriations - Transfers-Out 

Debit 439100 Adjustments to Indefinite Appropriations 

Debit 439200 Permanent Reduction - New Budget Authority 

Debit 439300 Permanent Reduction - Prior-Year Balances 

 Credit 411100 Debt Liquidation Appropriations 

 Credit 411200 Liquidation of Deficiency - Appropriations 

 Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts 

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

 Credit 411500 Loan Subsidy Appropriation 

 Credit 411600 Debt Forgiveness Appropriation 

 Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

 Credit 411700 Loan Administrative Expense Appropriation 

 Credit 411800 Reestimated Loan Subsidy Appropriation 

 Credit 411900 Other Appropriations Realized 

 Credit 411910 Indefinite Appropriation – Upward Adjustment

 Credit 412500 Loan Modification Adjustment Transfer Appropriation 

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In 

 Credit 413800 Appropriation to Liquidate Contract Authority 

 Credit 414800 Resources Realized From Borrowing Authority 

 Credit 415000 Reappropriations - Transfers-In 

 Credit 416700 Allocations of Realized Authority - Transferred From Invested Balances 

 Credit 417000 Transfers - Current-Year Authority 

 Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred 

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances 

 Credit 419000 Transfers - Prior-Year Balances 

 Credit 419100 Balance Transfers - Extension of Availability Other Than Reappropriations 

 Credit 419200 Balance Transfers - Unexpired to Expired 

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

 Credit 419500 Transfer of Obligated Balances 

 Credit 419600 Balance Transfers-In - Expired to Expired 

 Credit 420100 Total Actual Resources - Collected 

 Credit 421200 Liquidation of Deficiency - Offsetting Collections 

 Credit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources 
Page 9 of 11

 IRC Handout July 16, 2020

 Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

 Credit 425400 Reimbursements Earned - Collected From Non-Federal Sources 

 Credit 425500 Expenditure Transfers from Trust Funds - Collected 

 Credit 426000 Actual Collections of Governmental-Type Fees 

 Credit 426100 Actual Collections of Business-Type Fees 

 Credit 426200 Actual Collections of Loan Principal 

 Credit 426300 Actual Collections of Loan Interest 

 Credit 426400 Actual Collections of Rent 

 Credit 426500 Actual Collections From Sale of Foreclosed Property 

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources 

 Credit 427100 Actual Program Fund Subsidy Collected 

 Credit 427300 Interest Collected From Treasury 

 Credit 427500 Actual Collections From Liquidating Fund 

 Credit 427600 Actual Collections From Financing Fund 

 Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

 Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Proprietary Entry 

None

Justification: To add new USSGL account 411910 to Closing TC F302.

F342 To record closing of fiscal-year activity to unexpended appropriations. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 310000 Unexpended Appropriations - Cumulative 

Debit 310100 Unexpended Appropriations - Appropriations Received 

Debit 310200 Unexpended Appropriations - Transfers-In 

 Credit 310000 Unexpended Appropriations - Cumulative 

 Credit 310300 Unexpended Appropriations - Transfers-Out 

 Credit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors – Years

Preceding the Prior-Year

 Credit 310600 Unexpended Appropriations - Adjustments 

 Credit 310700 Unexpended Appropriations - Used - Accrued 

 Credit 310710 Unexpended Appropriations – Used - Disbursed

 Credit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

 Credit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles

Justification: To add new USSGL account 310710 to TC F342. The segregation of the disbursement of appropriations 

from the accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)
Page 10 of 11

 IRC Handout July 16, 2020

F336 To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

operations.

Budgetary Entry 

None

Proprietary Entry 

Debit 331000 Cumulative Results of Operations 

Debit 510000 Revenue From Goods Sold 

Debit 520000 Revenue From Services Provided 

Debit 531000 Interest Revenue - Other 

Debit 531100 Interest Revenue - Investments 

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Debit 531300 Interest Revenue - Subsidy Amortization 

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act 

Debit 532000 Penalties and Fines Revenue 

Debit 532500 Administrative Fees Revenue 

Debit 540000 Funded Benefit Program Revenue 

Debit 540500 Unfunded FECA Benefit Revenue 

Debit 550000 Insurance and Guarantee Premium Revenue 

Debit 560000 Donated Revenue - Financial Resources 

Debit 561000 Donated Revenue - Non-Financial Resources 

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents 

Debit 565000 Forfeiture Revenue - Forfeitures of Property 

Debit 570000 Expended Appropriations - Used - Accrued 

Debit 570010 Expended Appropriations - Disbursed

Debit 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding 

the Prior-Year 

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles 

Debit 572000 Financing Sources Transferred In Without Reimbursement 

Debit 574000 Appropriated Dedicated Collections Transferred In 

Debit 575000 Expenditure Financing Sources - Transfers-In 

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other 

Debit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers 

Debit 577500 Non-Budgetary Financing Sources Transferred In 

Debit 578000 Imputed Financing Sources 

Debit 579000 Other Financing Sources 

Debit 579100 Adjustment to Financing Sources - Credit Reform 

Debit 579500 Seigniorage 

Debit 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit 580100 Tax Revenue Collected - Individual 

Debit 580200 Tax Revenue Collected - Corporate 

Debit 580300 Tax Revenue Collected - Unemployment 

Debit 580400 Tax Revenue Collected - Excise 

Debit 580500 Tax Revenue Collected - Estate and Gift 

Debit 580600 Tax Revenue Collected - Customs 

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit 582100 Tax Revenue Accrual Adjustment - Individual 

Debit 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit 582400 Tax Revenue Accrual Adjustment - Excise 

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs 

Debit 590000 Other Revenue 

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) 
Page 11 of 11

 IRC Handout July 16, 2020

Debit 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise 

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust 

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position 

Debit 599700 Financing Sources Transferred In From Custodial Statement Collections 

Debit 619000 Contra Bad Debt Expense - Incurred for Others 

Debit 619900 Adjustment to Subsidy Expense 

Debit 660000 Applied Overhead 

Debit 661000 Cost Capitalization Offset 

Debit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees 

Debit 680000 Future Funded Expenses 

 Credit (Note- No changes to existing Credit USSGLs.)

Justification: To add new USSGL account 570010 to TC F336. The segregation of the disbursement

of appropriations from the accrual provides a tie point between USSGL usage and CARS transactions (BETC usage.)